Suppose I have sent 100 kg material on subcontracting challan, 80 kg material received after processing and I reconcile this against GR105. Now balance 20 kg has been returned by subcontractor w/o process on challan. Since I need not o pay for this unprocessed material to vendor, I will not do GR. one option is to get material return on Mov 542, then how Should I reconcile this 542 doc (20 kg material) against that subcontracting challan?